During year, assessee claimed deduction under section 80G in return of income, however, Assessing Officer disallowed same. Before Commissioner (Appeals) assessee did not raise any specific ground on this issue, however, in written submission assessee not only raised issue but furnished supporting evidence by way of requisite approval and certificate of donee to support its claim under section 80G. Commissioner (Appeals) ignored submissions of assessee.  Assessee had also filed a rectification application with Assessing Officer which was pending. Tribunal  remanded back to Assessing Officer to examine assessee’s claim with reference to supporting evidence filed by it. (AY. 2020-21)